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Chapter 208

• Sec. 12-213. Definitions.
• Sec. 12-214. Imposition of tax. Surcharge.
• Secs. 12-214a and 12-215. Effective date of subsection (7) of section 12-214. Certain gross rentals to be tax-exempt.
• Sec. 12-216. Payment of tax by out-of-state corporations.
• Sec. 12-217. Deductions from gross income. Net income of S corporations. Regulations.
• Secs. 12-217a and 12-217b. Deduction for investment in depreciable property. Tax credit for expenditures for water pollution abatement facilities.
• Secs. 12-217c and 12-217d. Tax credit for expenditures for: Air pollution abatement facilities; industrial waste treatment facilities.
• Sec. 12-217e. Tax credits for certain manufacturing and service facilities as provided under sections 32-9p and 32-9r.
• Sec. 12-217f. Tax credit for employers participating in certain state-approved programs combining high school study and part-time employment.
• Sec. 12-217g. Tax credits for apprenticeship training in manufacturing, construction and plastics-related trades.
• Sec. 12-217h. Tax credit for expenditures to establish day care facilities for children of employees.
• Sec. 12-217i. Tax credits for investments in vehicles powered by clean alternative fuels or electricity, for construction of or improvements to alternative fuel filling stations and for converting mot
• Sec. 12-217j. Tax credit for research and experimental expenditures.
• Sec. 12-217k. Tax credit for employee training.
• Sec. 12-217l. Tax credit for expenditures for grants to institutions of higher education for research and development related to technological advancements.
• Sec. 12-217m. Tax credit for taxpayers occupying new facilities and creating new jobs.
• Sec. 12-217n. Rolling tax credit for research and development expenses.
• Sec. 12-217o. Tax credit for machinery and equipment expenditures.
• Sec. 12-217p. Tax credits for taxpayer providing housing for low and moderate income employees.
• Secs. 12-217q and 12-217r. Tax credit for expenditures for: Construction of or improvements to alternative fuel filling stations; converting motor vehicles to utilize alternative fuels.
• Sec. 12-217s. Tax credit for expenditures related to traffic reduction programs.
• Sec. 12-217t. Tax credit for personal property taxes paid on electronic data processing equipment.
• Sec. 12-217u. Tax credit for financial institutions constructing new facilities and creating new jobs.
• Sec. 12-217v. Tax credit for qualifying corporations in enterprise zones.
• Sec. 12-217w. Tax credit for investment in fixed capital.
• Sec. 12-217x. Tax credit for human capital investment.
• Sec. 12-217y. Tax credit for employing persons who are receiving benefits from the temporary family assistance program.
• Sec. 12-217z. Business Tax Credit and Tax Policy Review Committee.
• Sec. 12-217aa. Order of credits.
• Sec. 12-217bb. Tax credit for electric suppliers hiring displaced workers.
• Sec. 12-217cc. Tax credit for certain small businesses obtaining financing from federal Small Business Administration.
• Sec. 12-217dd. Tax credit for donation of open space.
• Sec. 12-217ee. Refund of unused credits under sections 12-217j and 12-217n.
• Sec. 12-217ff. Tax credit for donation of land for educational use.
• Secs. 12-217gg. Tax credit for employment expansion project.
• Sec. 12-217hh. Tax credit for hiring displaced worker.
• Sec. 12-217ii. Jobs creation tax credit program.
• Sec. 12-217jj. Film production tax credit. Regulations.
• Sec. 12-217kk. Tax credit for infrastructure projects in the entertainment industry. Regulations.
• Sec. 12-217ll. Tax credit for digital animation production companies. Regulations.
• Secs. 12-217mm to 12-217yy.
• Sec. 12-217zz. Limit on credits under this chapter.
• Sec. 12-218. Apportionment of net income.
• Sec. 12-218a. Apportionment of tax on insurance company.
• Sec. 12-218b. Apportionment of net income of financial service companies.
• Sec. 12-218c. Restrictions on the deductibility of certain intangible expenses and interest expenses with a related member.
• Sec. 12-218d. Restriction on the deductibility of interest expenses or costs related to certain transactions with related members.
• Sec. 12-219. Additional tax in the amount by which alternative computations exceed tax under section 12-214. Minimum tax. Surcharge.
• Sec. 12-219a. Apportionment of tax base in and out of state. Insurance companies excepted.
• Sec. 12-219b. Election with respect to apportionment of net income.
• Secs. 12-220 to 12-221. Allocation of minimum tax base. Apportionment of additional tax. Allocation in special cases.
• Sec. 12-221a. Petition for alternative method of apportionment. Regulations.
• Sec. 12-222. Annual return.
• Sec. 12-223. Returns of affiliated corporations.
• Sec. 12-223a. Combined corporation business tax return.
• Sec. 12-223b. Intercompany rents and business receipts.
• Sec. 12-223c. Minimum tax in combined return.
• Sec. 12-223d. Assessments against one or more taxpayers in combined return.
• Sec. 12-223e. Readjustment of taxes on revision of combined return.
• Sec. 12-223f. Supplementary tax due from corporations filing a combined return under section 12-223a for income years commencing on or after January 1, 1990.
• Sec. 12-224. Return of fiduciary.
• Sec. 12-225. Supplemental and amended returns. Refund claim.
• Sec. 12-226. Correction of returns; additional tax; refunds.
• Sec. 12-226a. Adjustments by the commissioner. Regulations.
• Sec. 12-227. Interest on refunds.
• Sec. 12-228. Refunds to be made from General Fund.
• Sec. 12-229. Failure to pay tax or make return. Penalty. Waiver of penalty authorized.
• Sec. 12-230. Forfeiture of corporate rights for failure to make returns.
• Sec. 12-231. Penalties for wilful violation of requirements related to payment of tax or delivery of documentation.
• Sec. 12-231a. Formation of insurance company affiliate of holding company to evade tax.
• Sec. 12-232. Authority to take testimony under oath; subpoenas.
• Sec. 12-233. Examination of returns by commissioner. Deadlines for mailing deficiency assessments. Penalties for deficiencies. Payment by taxpayer.
• Sec. 12-234. Settlement with Treasurer.
• Sec. 12-235. Delinquent taxes; interest; collection.
• Sec. 12-235a. Disallowance of credits if taxes due and unpaid.
• Sec. 12-236. Hearing by commissioner.
• Sec. 12-237. Appeal.
• Sec. 12-238. Abatement of taxes.
• Sec. 12-239. Abatement of taxes on motor bus company in receivership.
• Sec. 12-240. Publication and disclosure of information.
• Sec. 12-241. Tax to be in lieu of other taxes.
• Sec. 12-241a. Definition.
• Sec. 12-242. Regulations.
• Secs. 12-242a to 12-242c. Definitions. When declaration of estimated tax required. Installment payment on estimated tax.
• Sec. 12-242d. Installment payment on estimated tax. Interest on unpaid installments.
• Sec. 12-242e. Disposition of installments.
• Sec. 12-242f. Obligations of fiduciary.
• Sec. 12-242g. Overpayments: Regulations.
• Sec. 12-242h. Regulations.
• Sec. 12-242i. Declaration as return.
• Secs. 12-242j to 12-242z.